Sec. 165. In all auction sales made by sheriffs, auctioneers

the manner of

tisements.

or others authorized to sell at public auction, which are re- Proces verbal quired by law to be preceded by advertisement, it shall be the of sale to state duty of the officer making the sale, in his proces verbal or act making adverof sale, to state the manner, time and place of making such advertisements; which statement, when so made, shall be proof of the manner, time and place of making the advertisement.

C. C. 2234 (2231); D. Sec. 1446, 1448, 3390, 3703, 3704. Act 1855, p. 76.

evidence that

Sec. 166. When any question shall arise out of any public The sale to be sale made by any person authorized to sell at public auction, prima facie and which sale was required by law to be preceded by adver- the advertisetisements, the sale being proved, it shall be prima facie evidence regularly that the legal advertisements were regularly made.

D. Sec. 1447, 1448, 3391, 3703, 3704.

ments were

made.

auctioneer for

Sec. 167. If any person authorized by law to sell at public Liability of auction shall fail to advertise as required by law, he shall be not making personally liable for all damages which may result therefrom.

C. C. 3003 (2972); D. Sec. 3391.

the advertisements.

Sec. 168. All informalities connected with or growing out of any public sale, made by any person authorized to sell at public All informaliauction, shall be prescribed against by those claiming under ties prescribed such sale, after the lapse of five years from the time of making it, whether against minors, married women, or interdicted per

sons.

D. Sec. 2809, 8392.

in five years.

adjudicated to

Sec. 169. All property, real and personal, sold at auction, shall in all cases be struck off to the highest bidder, except Property to be such as may be limited, which shall be announced by the auc- the highest tioneer before the bidding commences; and when the owner, or any person employed by him, shall be such bidder, they shall

bidder.

Sales, when to be made in New Orleans.

Certificates of

mortgages to

be subject to the same duties as if struck off to any other per

son.

D. Sec. 3393.

Sec. 170. All sales of goods in the city of New Orleans by public auction, excepting sales of books, shall be made in the day-time, between sunrise and sunset.

D. Sec. 3394.

Sec. 171. It shall not be lawful for any auctioneer, or person acting as such, to sell any real estate without first producing be read at the and reading a certificate of mortgage, showing the mortgages and incumbrances recorded against the property offered, under a penalty of five hundred dollars for each offense, to be recovered by the purchaser.

sale.

C. C. 2615, (2593); D. Sec. 2404, 3395.

Election of auditor.

To give bond

Copies of rolls,

Affidavit attached to roll,

In case of failure to act, auditor may

appoint,

Failure to deliver assessment roll,

Property of persons unknown,
To whom rolls to be delivered,
Failure of collector,

Assessment in Orleans, right bank,
In case of refusal to act, auditor to
appoint,

Fees paid on warrant of collector,
Assessment rolls in New Orleans,

Sec. 172. There shall be elected by the qualified electors of this State, an auditor of public accounts, who shall hold his of fice for four years, and until his successor is elected and qualified; the election shall be conducted according to existing laws. Act 1855, p. 125.

Sec. 173. It shall be the duty of the auditor, within thirty and security days after being officially informed of his election, to execute and deliver to the governor his bond for ten thousand dollars,

within thirty

days.

232

Collectors to deliver bills to success

233

ors,

268

234

.

235

236

237

238

239

. 273

($10,000,) payable to the governor of the State of Louisiana and his successors in office, with not less than five good and sufficient securities, to be approved of by the governor, who shall be bound in solido. The condition of the bond shall be, that he will faithfully perform all the duties required, or that may be required, of him by law. Should he fail to give such fice to be bond and security, within the time required, the office shall be vacant. considered vacant, and the governor shall immediately order a new election.

D. Sec. 366.

Otherwise of

keeper of ac

Sec. 174. He shall be the general accountant of the State, To be general and keeper of all public accounts, books, vouchers, documents, accountant, and all other papers relative to the accounts and contracts of counts of the the State, and its revenue, debt and fiscal affairs, not required State, etc. by law to be kept by some other person.

Sec. 175. It shall be his duty to prepare, digest and report to the general assembly at the commencement of each regular session:

First.-A full and detailed statement of the condition of the revenue and the amount of the expenditures for the preceding fiscal year.

Second.-A full and detailed statement of the public debt. Third.-Estimates of the revenue and expenditure for the succeeding year.

Fourth. Such plans as he may deem expedient for the support of the public credit, for lessening the public expenses, for promoting frugality and economy in the public offices, and generally for the better management and more perfect understanding of the fiscal affairs of the State.

Fifth.-A tabular statement showing separately the whole amount of each appropriation of public money made by law, the amount paid under the same, and the unexpended balance. Sixth.-A tabular statement, showing separately the whole amount of money received into the treasury from all sources in each fiscal year, and the amount received from each parish, and from each source of revenue in each parish.

Sec. 176. It shall also be his duty:

His duty.

First. To audit, adjust and settle all claims against the State His duty. payable out of the treasury, except such claims as may be expressly required by law, to be audited and settled by some other

officer or person.

Second-To draw all warrants upon the treasury for money, except only in cases otherwise expressly provided for by law. Third.-To express on the face of every warrant which he may draw upon the treasury for money, the particular fund appropriated by law, out of which the same is to be paid.

Fourth-To audit, adjust and settle the accounts of collectors of revenue, and other holders of the public money, who are required by law to pay the same into the treasury.

Fifth.-To keep an account between the State and the State